For the amount of materials we need to masterwork exotic armor the return is poop. Masterworking exotic armor should be +4 or +5 for every stat.
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I've mw four of the exotics that I mainly use now. With sunsetting gone those materials eventually pile up. Three shards to mw is pretty steep though, it would be nice to see a bonus for mw an exotic. +5 to each stat instead of 2 would be lots of motivation I think and not break anything.